Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
EIN 64-0437886 • 501(c)12 • Meridian, MS
Profile
Providing water to customers in a rural area in lauderdale county, mississippi
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Up$9,101,299
Up $118,990 (+1.3%) from 2024
Liabilities
Down$2,215,086
Down $58,387 (-2.6%) from 2024
Net Assets
Up$6,886,213
Up $177,377 (+2.6%) from 2024
Revenue
Up$2,005,991
Up $275,207 (+16%) from 2024
Expenses
Up$1,829,436
Up $86,852 (+5.0%) from 2024
Net Income
Up$176,555
Up $188,355 (+1596%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Long creek water association, inc. Is a rural water association providing water to customers (approx. 3,331) in a rural area in lauderdale county, mississippi.
Providing water to customers in a rural area in lauderdale county, mississippi
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,072,870 | $4,968,344 | ▼ $104,526 |
| Savings and Temporary Cash Investments | $2,653,999 | $3,390,422 | ▲ $736,423 |
| Accounts Receivable | $222,358 | $221,959 | ▼ $399 |
| Inventories for Sale or Use | $139,599 | $164,179 | ▲ $24,580 |
| Prepaid Expenses and Deferred Charges | $26,708 | $30,573 | ▲ $3,865 |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $8,982,309 | $9,101,299 | ▲ $118,990 |
| Other Assets Total | $866,575 | $325,622 | ▼ $540,953 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,130,699 | $2,069,415 | ▼ $61,284 |
| Other Liabilities | $132,843 | $133,022 | ▲ $179 |
| Accounts Payable and Accrued Expenses | $9,931 | $12,649 | ▲ $2,718 |
| Total Liabilities | $2,273,473 | $2,215,086 | ▼ $58,387 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,708,836 | $6,886,213 | ▲ $177,377 |
| Total Net Assets Fund Balance | $6,708,836 | $6,886,213 | ▲ $177,377 |
| Total Liabilities and Net Assets / Fund Balance | $8,982,309 | $9,101,299 | ▲ $118,990 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,841,871 | $8,666,450 | $13,508,321 |
| Land | $113,114 | - | $113,114 |
| Buildings | $13,359 | $57,451 | $70,810 |
| Other Land Buildings | - | $48,123 | $48,123 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Caroll Mclemore | Vice Preside | PT | $1,800 | $1,800 |
| Jimmy Roberson | Director | PT | $1,800 | $1,800 |
| Russell Keene | President | PT | $1,800 | $1,800 |
| Tommy Joe Butler | Secretary | PT | $1,800 | $1,800 |
| Glen Stephens | Director | PT | $1,700 | $1,700 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,291,828 |
| Salaries, Compensation, and Employee Benefits | $537,608 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $365,588 | $121,863 | - | $487,451 |
| Depreciation Depletion | $406,874 | - | - | $406,874 |
| Occupancy | $224,697 | - | - | $224,697 |
| Insurance | $178,182 | - | - | $178,182 |
| Interest | $91,550 | - | - | $91,550 |
| All Other Expenses | $22,514 | $22,976 | - | $45,490 |
| Payroll Taxes | $28,572 | $9,524 | - | $38,096 |
| Fees for Services Other | $12,418 | $20,965 | - | $33,383 |
| Office Expenses | $23,475 | $7,825 | - | $31,300 |
| Other Expenses | $30,528 | - | - | $30,528 |
| Other Employee Benefits | $9,046 | $3,015 | - | $12,061 |
| Travel | $899 | - | - | $899 |
| Total Functional Expenses | $1,643,268 | $186,168 | $0 | $1,829,436 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,829,436 |
| Total Expenses per Audited Statements | $1,829,436 |
| Total Expenses per Form 990 | $1,829,436 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| MEMBERS' METER DEPOSITS | $133,022 |
“The governing body consists of 5 independent, voting members.”
“The governing body consists of 5 independent, voting members.”
“Association provides a complete copy of form 990 to all board members before filing form.”
“Salaries of all employees are set by the board of directors”
“Salaries of all employees are set by the board of directors.”
“The association makes its governing documents, conflict of interest policy and financial statements available to the public at the local library.”
“Form 990, part iii, section 4d, other program services: auto expense 40,040 chemicals 75,145 dues and subscriptions 30,528 employee benefits 9,046 insurance 178,182 interest 91,550 miscellaneous 3,963 office expense 23,475 payroll taxes 28,572 repairs and maintenance 7,708 taxes - other 2,445 test of wells 12,418 travel 899 telephone 8,398 water well supplies 133,740 total 646,109”
“Long creek water association, inc. Is a rural water association providing water to customers in rural area in lauderdale county, mississippi.”
“The association is exempt from federal and state income taxes under section 501(c)(12) of the internal revenue code. Accordingly, these financial statements include no provision or liability for income taxes. The association file ifs form 990 annually with the internal revenue service. The association believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12649 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 222358 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 221959 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDING WATER TO CUSTOMERS IN A RURAL AREA IN LAUDERDALE COUNTY, MISSISSIPPI |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22976 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22514 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 45490 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEPHANIE RILEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6016933096 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4695 LONG CREEK WATER ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MERIDIAN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39301 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 200 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 113324 |
| IRS990/CYOtherExpensesAmt | 0 | 1291828 |
| IRS990/CYOtherRevenueAmt | 0 | 16897 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1875770 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 176555 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 537608 |
| IRS990/CYTotalExpensesAmt | 0 | 1829436 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2005991 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 406874 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 406874 |
| IRS990/Desc | 0 | DEPRECIATION EXPENSE - DEPRECIATION IS CLAIMED ON THE WATER DISTRIBUTION SYSTEM AND ALL EQUIPMENT REQUIRED TO MAINTAIN AND SERVICE THE WELL, DISTRIBUTION SYSTEM, AND TREATMENT FACILITY. DEPRECIATION IS CLAIMED UTILIZING THE STRAIGHT LINE METHOD OF DEPRECIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 406874 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 20965 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 12418 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 33383 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TOMMY JOE BUTLER |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CAROLL MCLEMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JIMMY ROBERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GLEN STEPHENS |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3500 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 3500 |
| IRS990/GrossReceiptsAmt | 0 | 2005991 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 178182 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 178182 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 91550 |
| IRS990/InterestGrp/TotalAmt | 0 | 91550 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 139599 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 164179 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 109824 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 109824 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8772024 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5072870 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4968344 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13740368 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1875770 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDING WATER TO CUSTOMERS IN A RURAL AREA IN LAUDERDALE COUNTY, MISSISSIPPI |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6708836 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6886213 |
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| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3500 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 822 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6708836 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6886213 |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 224697 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7825 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23475 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 31300 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 325622 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3015 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 9046 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 12061 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES-WATER |
| IRS990/OtherExpensesGrp/Desc | 1 | CHEMICALS |
| IRS990/OtherExpensesGrp/Desc | 2 | TRUCK EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 133740 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 75145 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 40040 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 30528 |
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| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 132843 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 133022 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BAD DEBT RECOVERY |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 487451 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LATE & SERVICE CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INSTALLATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEMBERSHIP FEES |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1090 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 100597 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 28246 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1090 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SALARIES EXPENSE - ALL EMPLOYEES OF THE ASSOCIATION WORK FOR THE BETTERMENT OF THE ASSOCIATION TO KEEP THE WELLS RUNNING AND SERVING ALL CUSTOMERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 365588 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | UTILITIES - THE ASSOCIATION MAINTAINS PLANTS FOR OPERATION THAT REQUIRES LARGE CONSUMPTION OF ELECTRICITY AND WATER. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 224697 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | LONG CREEK WATER ASSOCIATION, INC. IS A RURAL WATER ASSOCIATION PROVIDING WATER TO CUSTOMERS IN RURAL AREA IN LAUDERDALE COUNTY, MISSISSIPPI. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 646109 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 119105 |
| IRS990/PYOtherExpensesAmt | 0 | 1199591 |
| IRS990/PYOtherRevenueAmt | 0 | 5155 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1606524 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -11800 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 542993 |
| IRS990/PYTotalExpensesAmt | 0 | 1742584 |
| IRS990/PYTotalRevenueAmt | 0 | 1730784 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 176555 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2653999 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3390422 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 13359 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 57451 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 70810 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4841871 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8666450 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 13508321 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THESE FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. THE ASSOCIATION FILE IFS FORM 990 ANNUALLY WITH THE INTERNAL REVENUE SERVICE. THE ASSOCIATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990, PART III, SECTION 4D, OTHER PROGRAM SERVICES: AUTO EXPENSE 40,040 CHEMICALS 75,145 DUES AND SUBSCRIPTIONS 30,528 EMPLOYEE BENEFITS 9,046 INSURANCE 178,182 INTEREST 91,550 MISCELLANEOUS 3,963 OFFICE EXPENSE 23,475 PAYROLL TAXES 28,572 REPAIRS AND MAINTENANCE 7,708 TAXES - OTHER 2,445 TEST OF WELLS 12,418 TRAVEL 899 TELEPHONE 8,398 WATER WELL SUPPLIES 133,740 TOTAL 646,109 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LONG CREEK WATER ASSOCIATION, INC. IS A RURAL WATER ASSOCIATION PROVIDING WATER TO CUSTOMERS IN RURAL AREA IN LAUDERDALE COUNTY, MISSISSIPPI. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING BODY CONSISTS OF 5 INDEPENDENT, VOTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING BODY CONSISTS OF 5 INDEPENDENT, VOTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ASSOCIATION PROVIDES A COMPLETE COPY OF FORM 990 TO ALL BOARD MEMBERS BEFORE FILING FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SALARIES OF ALL EMPLOYEES ARE SET BY THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SALARIES OF ALL EMPLOYEES ARE SET BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE LOCAL LIBRARY. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARY G WILLIAMS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-10T12:56:43-04:00 |
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